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Customs - Highlights / Catch Notes

Home Highlights July 2016 Year 2016 This

Refund - unjust enrichment - Whether Chartered Accountant ...


Chartered Accountant Certificate Valid for Refund Claims if Supported by Evidence, Avoids Unjust Enrichment.

July 23, 2016

Case Laws     Customs     AT

Refund - unjust enrichment - Whether Chartered Accountant certificate alone is sufficient to show that the burden of duty has not been passed on to their customers - Since it is supported by corroborative evidence, refund allowed - AT

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